Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

recent changes

Below are details of the amendments that were published on 29 November 2012 (see the update index for all updates)

Page Details of update
   
COM001 to COM024 Process Maps and left hand navigation bar link to Index of Process Maps withdrawn; material obsolete
COM2020 Text changed to reflect that companies may use the Online Tax Registration Service (OTRS) to notify HMRC that they have become active
COM2023 Action guide for dormancy review case list (DRCL) - step updated to reflect that companies may use OTRS to notify HMRC that they have become active
COM10121 Note updated about overseas companies registered in the UK where tax has been stoodover
COM11012 Action guide for open appeals and informal standovers list (LASO) - note updated about overseas companies registered in the UK where tax has been stoodover
COM33013 Legislation references updated for S455 CTA 2010
COM40010 Information added about non-resident companies trading through a permanent establishment or agency in the UK
COM40011 Information added about the importance of recording and maintaining the correct Company Registration Number (CRN) on COTAX
COM40030 Information added about companies using OTRS to notify HMRC when they become active
COM40073 Text added about companies coming back into charge to CT and providing details through OTRS
COM40074 Note added about changing the date of incorporation
COM42041 New information page about entering capacity details on to COTAX
COM61001 Updated with several text changes to improve structure and clarity
COM61010 Updated with several text changes to improve structure and clarity
COM61030 Updated with several text changes to improve structure and clarity
COM61040 Subject deleted
COM61050 Subject deleted
COM61060 Updated with several text changes to improve structure and clarity
COM61070 Updated with several text changes to improve structure and clarity
COM61071 Action guide deleted
COM61080 Updated with several text changes to improve structure and clarity
COM61081 Action guided deleted
COM61090 Updated with several text changes to improve structure and clarity
COM100010 Legislation references and guidance updated for S442 Companies Act 2006 and the Overseas Companies Regulations 2009
COM100013 Legislation references updated for S442, S1049 and S1050 Companies Act 2006
COM131012 Note added about change of nominee or repayment details received in an amended return
COM131041 Action guide updated with guidance on how to deal with a return where the AP start date is earlier than the date of incorporation
COM132035 Note added about returns where the AP start date is before the date of incorporation